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2 results for “TDS”+ Section 56(2)(vii)clear

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Key Topics

Section 194J3Section 2602Section 2012Section 201(1)2Section 682TDS2

PENDURTHI CHANDRASEKHAR vs. THE DEPUTY COMMISSIONER OF INCOME TAX,

The appeal is allowed and all the four substantial

ITTA/706/2016HC Telangana26 Apr 2018
For Appellant: Mr. K. Vasantha KumarFor Respondent: Mrs. M. Kiranmayee
Section 132Section 145Section 153Section 260Section 56Section 68

2) of Section 56, we have held against the assessee in ITTA.No. 703 of 2016 by a judgment rendered today, VRS, J & JUD, J I.T.T.A.No.706 of 2016 7 distinguishing the decision dated 23-02-2018 passed in ITTA. Nos.701 and 702 of 2016. But in this case, the decision in ITTA.Nos.701 and 702 of 2016 squarely applies

The Commissioner of Income Tax-I, vs. M/s. Celestial Laboratories Limited,

In the result, the appeal is disposed of

ITTA/303/2013HC Telangana17 Jul 2013
Section 133ASection 194JSection 201Section 201(1)Section 260Section 260A

TDS as prescribed under Section 194J has been upheld by the Bombay as well as Delhi High Court except to the extent of penalty as prescribed under Section 271C. It is also argued that the person referred to in Section 194J and Explanation (a) appended to Section 194J(1) need not himself / herself is to be a Doctor and therefore